C-13, N-15 and O-17 NMR data are reported for a series of substituted benzofuroxans in aprotic and acidic solutions and for a potassium salt of a substituted benzofuroxan. Some of the title compounds can exhibit fast furoxan valence equilibrium at room temperature regardless of a solvent used, whereas for the others no evidence of above-mentioned process exists. The NMR parameters most sensitive to salt formation are the chemical shifts of the C7, N1, N3 and all of the oxygen nuclei. Hence these are reported as the most satisfactory chemical shifts to be used in distinguishing between the salt and non-ionic forms of the substituted benzofuroxans studied. Calculated energies at the self-consistent field (SCF) level of theory for both tautomeric forms (N1- and N3-oxide) of some compounds studied are used for predicting the tautomeric equilibrium constants. Absolute O-17 shieldings are employed in the reversal of the assignments of O-17 NMR signals existing in the literature. (C) 1999 Elsevier Science B.V. All rights reserved.